Could you please help me compile an income statement? Please give me a little guidance. Thank you!

1. The main business income is 800000000

Less: The cost of main business is 500000000

Principal business tax and surcharge 3000000

2. The profit of the main business is 27000000

Add: Profit from other operations 4,000,000 (income from other operations minus other operating expenses) less; Operating expenses 40000000

Management fee 110000000

Finance fee 2000000

Operating profit: 14000000

Plus: Non-operating income 4000000

Less: Non-operating expenses of 7,600,000

Four: the total profit is 10400000

Less: Income tax 3,432,000

5. Net profit: 6,968,000

Plus: Undistributed profit at the beginning of the year.

Sixth, available for distribution of profits.

Less: Withdrawal of statutory surplus reserve.

Statutory Community Chest.

7. Profits available for distribution to shareholders.

Less: Dividends payable on common stock.

8. Undistributed profits.

Tell me your email address, I'll send you an excel** with a formula, and you can fill in the numbers yourself.

Brother upstairs, can you send me a copy of the profit calculation**, mine.

Friend upstairs, can you send me a copy of the profit calculation** and assets and liabilities**? My e-mail

In the absence of pre-tax adjustments to income tax:

1. The main business income is 800000000

Less: The cost of main business is 500000000

Principal business tax and surcharge 3000000

2. The profit of the main business is 27000000

Plus: Profit from other operations 4000000

Subtract; Operating expenses 40000000

Management fee 110000000

Finance fee 2000000

Operating profit: 14000000

Plus: Non-operating income 4000000

Less: Non-operating expenses of 7,600,000

Four: the total profit of 104000000

Less: Income tax 3,432,000

Net profit: 6,968,000

The main business income is 800000000

The cost of main business is 500000000

Principal business tax and surcharge 3000000

Profit from main business 270000000

Plus: Profit from other operations 4000000

Less: Operating expenses 4,000,000

Less: 11,000,000 administrative expenses

Less: Finance expenses 2,000,000

Operating profit: 14000000

Plus: Non-operating income 4000000

Less: Non-operating expenses of 7,600,000

Total profit 10400000

Less: Income tax 3,432,000

Net profit: 6,968,000

The income statement is prepared as follows:The main steps and contents of the preparation of the income statement of Chinese enterprises are as follows:

The first step is based on operating income, minus operating costs, sales taxes and surcharges.

Selling expenses, administrative expenses, financial expenses, asset impairment losses, plus fair value change gains (less fair value change losses) and investment income (less investment losses) to calculate operating profit.

The second step is based on operating profit and non-operating income.

Subtract non-operating expenses to calculate the total profit.

The third step is to calculate the net profit (or net loss) based on the total profit and subtract the income tax expense.

The fourth step is to calculate earnings per share on the basis of net profit (or loss).

The fifth step is to take the net profit (or loss) and other comprehensive income.

Calculate the total comprehensive income.

The preparation methods of the income statement are: statement settlement method and account settlement method.

1) One-step income statement.

In the one-step income statement, it is first necessary to summarize all the income and all expenses and expenses of the enterprise in a certain period, and subtract the two to obtain the net profit or profit after income tax for the current period.

2) Multi-step income statement.

The multi-step income statement classifies the contents of the income statement into a number of categories, starting from the total sales, the multi-step income statement shows the operating results of the enterprise and its influencing factors in the following steps:

Step 1: Reflect the net sales amount, which is the balance of the total sales after the return and discount of sales, and the sales tax.

Step 2: Reflect gross sales margin, which is the balance of net sales minus cost of sales.

Step 3: Reflect the sales profit, that is, the balance of the gross profit from sales minus the expenses of the period such as selling expenses, management expenses, and financial expenses.

Step 4: Reflect operating profit, which is the balance of sales profit plus profit from other businesses.

Step 5: Reflect the total profit, that is, the balance of operating profit plus (minus) net investment income, non-operating income and expenditure, and the cumulative impact of the change of accounting method on the profit and loss of the previous period.

Step 6: Reflect the profit after income tax, that is, the balance of the total profit minus the accrued income tax (expense).

One-step income statements and multi-step income statements are compiled according to different methods, and they have their own advantages and disadvantages for different reasons:

The one-step income statement is relatively concise, and because this format treats all income, expenses and expenses equally, regardless of the order of each other, it can avoid the misconception that there is a sequence of income and expenses. The disadvantage is that some meaningful intermediate information, such as gross sales profit, operating profit, total profit, etc., is not directly reflected, which is not conducive to the comparison of different enterprises or the corresponding items of the same enterprise in different periods.

The multi-step income statement classifies income, expenses and expenditure items, lists some intermediate profit indicators, and reflects the calculation process of net profit for the current period step by step, which can provide richer information than the one-step income statement, and is helpful for the comparative analysis of the corresponding items in different enterprises or different periods of the same enterprise. However, the multi-step income statement is difficult to understand, and it is easy to misunderstand the order of the ratio of income and expenses, and the classification and step-by-step classification of income, expenses and expenditure items are inevitably subjective.

When calculating profits, enterprises should use revenue as a starting point to calculate the total profit and net profit amount for the current period. The calculation steps for the formation of the total profit and the net profit amount are as follows:

1) The main business income is subtracted from the main business cost, main business tax and surcharge. The purpose of calculating the profit of the main business is to assess the profitability of the main business of the enterprise.

Profit from main business = net income from main business - cost of main business - tax and surcharge from main business.

Among them: net income from main business = main business income - sales return - sales discount and discount.

The characteristics of the above formula are: the cost of the main business, the tax and surcharge of the main business are directly related to the main business, and the profit of the main business is calculated by directly deducting it from the net income of the main business.

2) The operating profit of the enterprise is calculated by subtracting the management expenses, operating expenses and financial expenses from the main business profit and other business profits, with the purpose of assessing the profitability of the enterprise's production and operation activities.

Operating profit = profit from main business + profit from other business - management expenses - operating expenses - financial expenses.

The characteristics of the above formula are: the main business profit and other business profits after deducting management expenses, operating expenses and financial expenses, the concept of operating profit is similar to net profit. In the formula, the management expenses, operating expenses and financial expenses are taken as the deduction items of operating profit, which means that not only the main business should bear the management expenses, operating expenses and financial expenses, but also other businesses should bear the management expenses, operating expenses and financial expenses.

3) On the basis of operating profit, add net investment income, subsidy income, and net non-operating income and expenditure to calculate the total profit for the current period, with the purpose of assessing the comprehensive profitability of the enterprise.

Total profit = operating profit + net investment income + net non-operating income + subsidy income.

The preparation of the income statement budget is used to comprehensively reflect the expected operating results of the enterprise in the planning period, and is one of the most important financial budget statements of the enterprise. By preparing an income statement budget, you can get an idea of how profitable a business is expected.

According to the accounting equation of "income-expense profit", the income statement is compiled by appropriately summarizing, summarizing, and arranging all the income and expenses of an enterprise in a certain business period in accordance with certain classification standards and sequences. Also known as dynamic reports. The income statement is also known as the income statement, income statement.

1) Profit from main business = income from main business - cost of main business - tax and surcharge on main business (2) Operating profit = income from main business + income from other business + investment income - cost of main business - tax and surcharge on main business - other business costs - management expenses - sales expenses - financial expenses - asset impairment loss.

3) Total profit = operating profit + non-operating income - non-operating expenses (4) Net profit = total profit - income tax expense.

1. Prepare accounting vouchers according to the original vouchers, register the general ledger and sub-ledgers, and check the accounts, accounts and certificates.

2. On the premise of ensuring that all accounting operations are recorded, prepare the trial balance sheet, check the correctness of the accounting accounts, and prepare for the preparation of accounting statements.

3. Calculate and fill in the items of the income statement according to the amount of the profit and loss account of the trial balance statement and the amount of the relevant detailed account.

4. Check the completeness and correctness of the income statement, including whether the filling of the header part is complete, whether the filling of each item is correct, and whether the calculation of various profits is correct.

5. Signature and seal of relevant personnel.

According to the format and content of the income statement of China's enterprises, its compilation method is as follows:

1) The "number of this month" column in the statement reflects the actual number of each item in this month, and the cumulative actual number of occurrence in the same period of the previous year is filled in when preparing the interim financial and accounting report; When compiling the annual financial and accounting report, fill in the cumulative actual number of the previous year, and change the column of "number of this month" to the column of "number of previous year". If the names and contents of the items in the income statement of the previous year are inconsistent with the income statement of the current year, the names and numbers of the items in the statement of the previous year shall be adjusted according to the provisions of the current year and filled in the column of "number of the previous year" in the statement. In the preparation of interim and annual financial and accounting reports, the column "Number of current months" should be replaced by the column "Number of previous years".

The items in the "Cumulative Figures of the Year" column in the report reflect the cumulative actual number of occurrences from the beginning of the year to the end of the month.

2) Each item in the statement is mainly filled in according to the analysis of the amount of each profit and loss account.

The preparation of the income statement budget is used to comprehensively reflect the expected operating results of the enterprise in the planning period, and is one of the most important financial budget statements of the enterprise. By preparing an income statement budget, you can get an idea of how profitable a business is expected.

You can fill in the items according to the account summary table at the end of the month. Such as main business income, main business costs, management expenses, financial expenses, etc. Just fill in all the fields that need to be filled.

Of course, the cumulative number of this year will continue to accumulate according to the data of the previous period. In order to calculate the cumulative net profit of the year.

According to the general ledger and sub-ledgers!!

The preparation of China's income statement adopts a multi-step method, and the calculation formula of total profit according to the income statement is as follows:

Total profit = profit from the business book + non-operating income - external expenses for late business judgment;

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment losses fair value change gains and losses + investment income;

Net Profit = Total Profit - Income Tax Expense. Note: Yes.

The income statement is prepared as follows:

Review the original voucher first; According to the accounting vouchers, register all kinds of ledgers by number, proofread, and achieve a balance of loans and loans, which are consistent; Preparation of T-letters; The loans of each subject are checked with various ledgers and proofreading, so that the loans are balanced and consistent; Preparation of account summary tables; Register the general ledger according to the account summary table; Preparation of reports.

First of all, the operating profit is calculated on the basis of operating income, the total profit is calculated on the basis of operating profit, and the net profit is calculated on the basis of total profit.

Secondly, operating profit, operating income, operating costs, or business taxes and surcharges, selling expenses, administrative expenses, financial expenses, asset impairment losses, fair value change income (fair value change loss), investment income (investment loss).

Then, operating income = main business income including + other business income, operating cost = main business cost + other business costs. Total Profit Operating Profit Non-Operating Income Non-Operating Expenses, Net Profit Total Profit Income Tax expense.

Thirdly, each item in the profit statement should be filled in the columns of "amount for the current period" and "amount for the previous period", and the figures in the column of "amount for the previous period" in the income statement should be filled in according to the figures listed in the column of "amount for the current period" in the income statement of the previous year.

Finally, the figures in the "Amount for the Period" column of the income statement, except for the item "Earnings per share", should be filled in according to the analysis of the amount incurred by the relevant accounts.